A modified BCS (MBCS) theory for treating pairing correlations in
atomic nuclei at finite temperatures [1]}, [2]} has been
recently tested [3]} in the Picket Fence Model (PFM) in which
\(N\)  particles are distributed over \(\Omega \)  twice-degenerate levels.
The PFM with \(N=\Omega \)  is usually considered in the literature.
